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Posted

A client asked if they had to file a 5500 for their cafeteria plan. They have AFLAC who takes in premiums to pay the employee portion of health insurance and other pre-tax benefits. Sounded to me like it's a basic premium only plan and doesn't require a filing. But, since I'm a pension guy and not a Health and Welfare guy I thought I'd check with the experts. File? Don't File?

Posted

For the Cafeteria Plan itself, no. Depending on the number of participants, and a couple other factors, a 5500 may need to be filed under ERISA for the underlying benefits.

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